R.S. CH. PARTAP SINGH CHARITABLE TRUST SOCIETY vs. CHIEF COMMISSIONER OF INCOME TAX, ETC PANCHKULA

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CWP/19513/2010HC Punjab & HaryanaPHHC01072259201016 January 2019Bench: MR. JUSTICE AJAY KUMAR MITTAL,MRS. JUSTICE MANJARI NEHRU KAUL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court ordered accordingly, meaning the writ petition was dismissed as withdrawn. The reasoning provided is that the learned counsel for the petitioner submitted that necessary relief had been granted to the petitioner and requested the writ petition be dismissed as withdrawn. The Court accepted this submission and disposed of the petition. The specific nature of the relief granted to the petitioner, which led to the withdrawal, is not detailed in the judgment. No issue was expressly left undecided, as the petition was withdrawn.

What were the facts?

The petitioner, R.S.Ch. Pratap Singh Charitable Trust Society, filed a writ petition challenging an order dated 30.8.2010, passed by the Chief Commissioner of Income Tax. This order rejected the exemption provided to the petitioner under Section 10(23C)(VI) of the Income Tax Act, 1961, for the assessment year 2009-10. The matter was heard by the High Court of Punjab & Haryana at Chandigarh. The procedural history involves the filing of the writ petition and the subsequent submission made by the petitioner's counsel.

What were the issues?

1. Whether the exemption provided under Section 10(23C)(VI) of the Income Tax Act, 1961, for the assessment year 2009-10 was rightly rejected by the Chief Commissioner of Income Tax? (Question of law and fact, concerning Section 10(23C)(VI) of the Income Tax Act, 1961). Contentions: Assessee: The learned counsel for the petitioner submitted that necessary relief has been granted to the petitioner and therefore, prayed that the writ petition may be dismissed as withdrawn. Revenue: No specific arguments were recorded for the respondent.

Which sections of the Income-tax Act were involved?

Section 10(23C)(VI)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB IN THE HIGH COURT OF PUNJAB IN THE HIGH COURT OF PUNJAB IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH & HARYANA AT CHANDIGARH & HARYANA AT CHANDIGARH & HARYANA AT CHANDIGARH

CWP CWP CWP CWP No. No. No. No.19513 of 2010 19513 of 2010 19513 of 2010 19513 of 2010

Date of decision : ate of decision : ate of decision : ate of decision :16. 16. 16. 16.1.201 1.201 1.201 1.2019 R.S.Ch. Pratap Singh Charitable Trust Society ..... Petitioner Versus

The Chief Commissioner of income Tax ..... Respondent

CORAM: HON’BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL

Present: Mr.B.M.Monga, Advocate and

Mr.Rohit Kaura, Advocate for the petitioner.

Mr.Ajay Aggarwal, Advocate for

Mr.Denesh Goyal, Advocate for the respondent.

AJAY KUMAR MITTAL,J.

A challenge is made to the order dated 30.8.2010, Annexure P.1, whereby the exemption provided under Section 10(23C)(VI) of the Income Tax Act, 1961 for the assessment year 2009-10 has been rejected. 2.

Learned counsel for the petitioner submitted that necessary relief has been granted to the petitioner. Accordingly, it was prayed that the writ petition may be dismissed as withdrawn. 3.

Ordered accordingly.

(AJAY KUMAR MITTAL)

JUDGE

January 16, 2019

(MANJARI NEHRU KAUL)

JUDGE

Whether speaking / reasoned: Yes / No Whether Reportable:

Yes / No KAMAL DEEP SEHRA 2019.01.18 16:01 I attest to the accuracy and integrity of this document High Court. Chandigarh

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